Accounting (B.B.A.)

79 Hours

Students following this program are prepared for entry-level positions in public, private, or governmental accounting. Educational requirements to sit for the Certified Public Accountant (CPA) examination vary among states. All students sitting for the CPA exam in the State of Oklahoma are required to have 150 hours of college credit, including 36 hours of upper-level accounting courses. You may fulfill this requirement by enrolling in the M.Acc. or M.B.A. program during the last semester of your senior year or taking additional undergraduate hours.

An OC graduate with a Bachelor of Business Administration degree in Accounting will:

1. Gain competency in the foundational areas of business.
2. Understand the importance of ethics, values, morals, and social responsibility and relate them to the Christian worldview.
3. Possess critical thinking, analytical, and problem-solving skills.
4. Be able to work effectively in a global context.
5. Develop professional and persuasive communication skills.
6. Demonstrate entry-level knowledge in financial and managerial accounting.
7. Demonstrate the ability to prepare and analyze the major financial statements: balance sheet, income statement, and statement of cash flows.
8. Demonstrate the appropriate knowledge of income taxes through the determination of proper income, deductions, rates, and credits based on authoritative support.
9. Demonstrate the effective use and understanding of accounting information systems and technology for the purpose of analyzing, problem solving and decision making.
10. Demonstrate research and presentation skills to effectively communicate both quantitative and qualitative information.
11. Demonstrate an understanding of the professional code of ethical conduct and how it impacts the accounting profession.

Students must complete a minimum of 122 hours including the major, core, and minor if required. Elective hours may be needed to reach 122 hours.

1 HOUR INTRODUCTION TO BUSINESS CHOSEN FROM

• BUSA-1111 Business Orientation: Boot Camp
• BUSA-1211 Introduction to Business

21 HOURS LOWER DIVISION

• ACCT-2113 Accounting Principles I
• ACCT-2213 Accounting Principles II
• BUSA-1011 Foundations for Growth and Success
• BUSA-2011 Skills for Career and Calling
• BUSA-3011 Strategies for Purpose-Driven Success
• ECON-2113 Macroeconomic Principles
• ECON-2213 Microeconomic Principles
  
• INFO-1013 Business Software Tools
• INFO-2013 Business Analytics

3 HOURS MATHEMATICS

• MATH-1173 Quantitative Reasoning

21 HOURS UPPER DIVISION

• BUSA-3213 Business Law
• BUSA-3713 Business Ethics
• COMM-3113 Business and Professional Communication
• FINC-3313 Principles of Finance
• INFO-3613 Management Information Systems
• MGMT-3113 Principles of Management
• MKTG-3313 Principles of Marketing

3 HOURS CAPSTONE

• MGMT-4613 Strategic Management

21 HOURS SPECIALIZED

• ACCT-3113 Intermediate Accounting I
• ACCT-3213 Intermediate Accounting II
• ACCT-3413 Income Taxation
• ACCT-3513 Advanced Federation Taxation
• ACCT-4113 Advanced Accounting I
• ACCT-4413 Auditing
• ACCT-4713 Data Analytics in Accounting

6 HOURS SPECIALIZED CHOSEN FROM

• ACCT-3713 Accounting Information Systems
• ACCT-4213 Advanced Accounting II
• ACCT-4313 Advanced Cost Accounting
• ACCT-4423 Ethics and Auditing Concepts

3 HOURS REQUIRED

• ACCT-3313 Cost Accounting